SEC NEWS DIGEST Issue 2006-242 December 18, 2006 RULES AND RELATED MATTERS SEC JOINTLY ISSUES WITH THE BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM RULES FOR COMMENT TO IMPLEMENT BANK BROKER PROVISIONS SEC Issues Companion Proposal Concerning Bank Dealer Activities and Order Extending Temporary Exemption for Banks from the Definition of "Broker" The Commission issued for comment, jointly with the Board of Governors of the Federal Reserve System (Board), rules to implement the bank broker provisions of the Securities Exchange Act of 1934 as Release No. 34-54946. The Commission also issued a companion proposal concerning certain bank dealer activities and other related matters as Release No. 34-54947. In addition, the Commission issued the temporary exemption of banks from the definition of "broker" until July 2, 2007 as Order Release No. 34-54948. (Press Rel. 2006-211) ENFORCEMENT PROCEEDINGS SEC DISCIPLINES AUDITOR FOR IMPROPER PROFESSIONAL CONDUCT IN MUTUAL FUND AUDITS On December 15, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Rule 102(e) of the Commission's Rules of Practice (Order) against James T. McCurdy, CPA (McCurdy). In the Order, the Commission found that McCurdy, formerly the Managing Partner of McCurdy & Associates CPAs, Inc. in Cleveland, Ohio, engaged in improper professional conduct during his firm's audits of the financial statements of the Liquid Green Money Market Fund (Liquid Green) for the fiscal year ended Sept. 30, 2001, and the financial statements of the Florida Street Bond Fund (Florida Street) for the fiscal years ended Oct. 31, 1999 and Oct. 31, 2000. Without admitting or denying the Commission's findings, McCurdy agreed to settle the proceedings by consenting to a finding that he engaged in improper professional conduct and a prohibition from appearing or practicing before the Commission as an accountant, with a right to apply for reinstatement after three years. In the Order, the Commission found that during the 2001 Liquid Green audit, McCurdy, who was the concurring review partner, became aware that more than half of the securities in the fund's portfolio had stated maturity dates exceeding the 397 day period set forth in Rule 2a-7 under the Investment Company Act of 1940, but nevertheless he did not ensure that the engagement partner performed audit procedures to determine whether the securities were in fact eligible for a money market fund. As a result, McCurdy failed to detect that the fund's financial statements and related notes contained material misrepresentations, including that Liquid Green was a "money market fund" and that it was proper for the fund to use the amortized cost method to value its portfolio securities. Because he did not require the engagement partner to audit Liquid Green's financial statements properly and did not do so himself, McCurdy allowed his firm to issue an audit report with an unqualified opinion falsely representing that Liquid Green's financial statements fairly presented the fund's financial position in conformity with generally accepted accounting principles (GAAP) and that McCurdy & Associates had conducted its audit in accordance with generally accepted auditing standards (GAAS). In the Order, the Commission found that with respect to the 1999 and 2000 Florida Street audits, McCurdy assigned inexperienced auditors as engagement partners and designated himself as the concurring review partner. Because McCurdy did not require the engagement partner to audit Florida Street's 1999 financial statements properly, and did not do so himself, he failed to detect that the fund was accruing and carrying interest for bonds that had missed interest payments, were in default, or had previously been sold and were no longer held by the fund, that the fund's interest receivable balance was overstated, and that, as a result, Florida Street's financial statements were not fairly presented in conformity with GAAP. After Florida Street's interest accounting problems came to light during the 2000 Florida Street audit, McCurdy allowed his firm to issue an audit report with an unqualified audit opinion on Florida Street's financial statements even though they failed to disclose the overstated interest receivable and the resulting repricing, interest write-offs and return of capital to shareholders. Furthermore, despite knowing that a portion of the interest Florida Street wrote off during the fiscal year ended Oct. 31, 2000, related to the prior fiscal year ended Oct. 31, 1999, McCurdy did not require the recording of a prior period adjustment or take any steps to determine whether Florida Street should restate its financial statements for prior periods. (Rel. 34-54945; AAE Rel. No. 2525; File No. 3-12322) IN THE MATTER OF CALNEVA CAPITAL CORP. An Administrative Law Judge has issued an Order Making Findings and Revoking Registrations by Default as to Casino Casino, Inc., FDN, Inc., and Unique Video Products, Inc. (Default Order) in the matter of Calneva Capital Corp. The Order Instituting Proceedings (OIP) alleged that these Respondents failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 13a-1 and 13a-13 by failing to file required periodic reports for several years. The Default Order finds the allegations in the OIP to be true and revokes the registration of each class of securities that these Respondents have registered with the Commission, pursuant to Section 12(j) of the Exchange Act. (Rel. 34-54950; File No. 3-12474) SEC ORDERS THAT TONINO LABELLA BE BARRED FROM ASSOCIATION WITH ANY BROKER OR DEALER On December 18, the Commission ordered Tonino Labella to be barred from associating with any broker or dealer. From February 1999 to February 2002, Labella owned 75 percent of Bryn Mawr Investment Group, Inc., a broker-dealer registered with the Commission pursuant to Section 15(b) of the Exchange Act, which later was known as Valley Forge Securities, Inc. (Valley Forge), and acted as its Chairman and Chief Executive Officer. Labella was also a registered representative associated with Valley Forge. On Oct. 26, 2006, Labella pled guilty to one count of conspiracy to commit securities fraud and wire fraud and one count of wire fraud. United States v. Labella, 05 Cr. 87 (D.N.J.). The counts of the criminal indictment to which Labella pled guilty alleged that Labella, using various instrumentalities of interstate commerce, defrauded investors while working at Valley Forge by recruiting and paying certain registered representatives and unregistered individuals undisclosed, excessive cash commissions for selling stock. Based upon Labella's criminal conviction, the Commission instituted, and simultaneously settled, an administrative proceeding pursuant to Section 15(b) of the Securities Exchange Act of 1934. Labella consented, without admitting or denying the Commission's findings, except the finding concerning his criminal conviction, to an order barring him from association with any broker or dealer. (Rel. 34- 54951; File No. 3-12507) IN THE MATTER OF KAPLAN & CO. SECURITIES, INC. AND JED KAPLAN KAPLAN & CO. SECURITIES, INC., BROKER-DEALER/INVESTMENT ADVISER, AND ITS PRINCIPAL, SETTLE FAILURE TO SUPERVISE CHARGES RELATED TO MUTUAL FUND MARKET TIMING AND LATE TRADING ACTIVITIES BY FORMER REGISTERED REPRESENTATIVES On December 18, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934, Sections 203(e) and 203(f) of the Investment Advisers Act of 1940, and Sections 9(b) and 9(f) of the Investment Company Act of 1940 (Order) against Kaplan & Co. Securities, Inc. (Kaplan & Co.), a Boca Raton- based broker-dealer and investment adviser, and its chief executive officer, Jed P. Kaplan. The Order finds that from 2000 through early September 2003, Kaplan & Co. and Kaplan failed reasonably to supervise two former Kaplan & Co. brokers, that Kaplan & Co. violated Rule 22c-1 promulgated under the Investment Company Act, which prohibits late trading, and failed to properly maintain its books and records by failing to maintain records reflecting the time of receipt of mutual fund orders, and that Kaplan aided and abetted in the firm's books and records violations. Based on the above, the Order suspends Kaplan from association in a supervisory capacity with any broker, dealer or investment adviser for nine months, and requires Kaplan & Co. to cease and desist from committing or causing violations or future violations of Rule 22c-1 under the Investment Company Act, Kaplan & Co. to cease and desist from committing or causing, and Kaplan to cease and desist from causing, violations or future violations of Section 17(a)(1) of the Securities Exchange Act of 1934 and Rule 17a-3 thereunder. The Order also censures the firm and Kaplan and requires them to comply with certain specified undertakings, including Kaplan & Co.'s retention of an independent compliance consultant to conduct a comprehensive review of Kaplan & Co.'s policies and procedures related to correspondence, market timing, late trading, and branch office supervision. Additionally, Kaplan & Co. and Kaplan will pay $46,521.60, jointly and severally, in disgorgement, plus $3,478.40 in prejudgment interest, and $50,000 each in penalties. Kaplan & Co. and Kaplan consented to the issuance of the Order without admitting or denying any of its findings. (Rel. 34-54954; IA-2572; IC-27601; File No. 3-12509) COMMISSION SETTLES CHARGES AGAINST JAMES SMITH The Commission announced that it has settled its previously filed civil action against James Barlow Smith, the former Vice-President of Equity Trading at Advanced Investment Management, Inc., (AIM), an investment adviser located in Pittsburgh, PA. The Commission had filed a complaint, in the United States District Court for the Western District of Pennsylvania on April 6, 2005, against Smith and other principals of AIM seeking to permanently enjoin Smith and others from violating the antifraud provisions of the Securities Act of 1933 (Securities Act), the Securities Exchange Act of 1934 (Exchange Act), and the Investment Advisers Act of 1940 (Advisers Act). Without admitting or denying the allegations of the complaint, Smith consented to the entry of a Final Judgment against him permanently enjoining him from future violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder and from violating or aiding and abetting violations of Sections 206(1) and 206(2) of the Advisers Act. Smith was also ordered to pay a civil penalty in the amount of $55,000. The Commission also announced the issuance of an Order Instituting Administrative Proceedings Pursuant to Section 203(f) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions against Smith, based on the entry of the permanent injunction. Pursuant to the Order, and without admitting or denying the findings contained therein, except those findings specifically identified in the Order, Smith has consented to a 12 month suspension prohibiting him from associating or seeking to become associated with any investment adviser. The Commission's complaint alleges that officers and principals of AIM, including Smith, leveraged client assets in violation of investment advisory agreements by purchasing derivatives that caused excessive leverage without client knowledge, and then concealing the unauthorized trading in client accounts. As a result of the fraud, the complaint further alleges that clients suffered more than $415 million in losses, when, as the market steadily declined through the spring and early summer 2002, the portfolios began underperforming the S&P 500, Smith and other officers and principals escalated their use of leverage in a failed attempt to recover lost performance. The complaint also alleges that that the majority shareholder, President and Chief Investment Officer, orchestrated and conducted the improper trading scheme between January 2002 and July 2002 with the assistance of fellow owner Smith. For further information about the civil proceeding, see Litigation Release No. 19170 (April 6, 2005). [SEC v. James Barlow Smith, et al., Civil Action No. 2:05CV453 (W.D. Pa.)] (LR-19946) COURT ORDERS DEFENDANT DIETER RAABE TO PAY A TOTAL OF $831,310 IN DISGORGEMENT, INTEREST AND A CIVIL PENALTY On December 13, the Honorable Dana M. Sabraw, U.S. District Court Judge for the Southern District of California, entered a Final Judgment against Defendant Dieter Raabe (Raabe) ordering Raabe to pay $489,900 in disgorgement, plus prejudgment interest of $215,110 and post judgment interest of $16,300, and a civil penalty of $110,000, for a total of $831,310. Previously, on Nov. 13, 2002, the Court entered a Final Judgment permanently enjoining Raabe from violating the antifraud and registration provisions of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Raabe consented to the entry of these Final Judgments, without admitting or denying the allegations in the Commission's complaint. On Jan. 14, 2002, the Commission filed this action against Defendants James E. Franklin (Franklin), Samuel Wolanyk (Wolanyk) and Raabe, and four entity defendants under their control, Vector Keel, Net Income, Avalon Trust and Initial Public Offering Consultants, for operating a "pump and dump" scheme beginning in 1997. The complaint alleges that Franklin set up an internet website, "Red Hot Stocks," to tout stocks that he would acquire cheaply (through private offerings, open market purchases and consulting fees). According to the complaint, Franklin then sold those shares after their price increased following overly optimistic and misleading "profiles" on the companies which appeared on the Red Hot Stocks website. The complaint alleges that Wolanyk operated Red Hot Stocks, authored and distributed the "profiles" and also owned and sold some of the stocks that were touted. The complaint alleges that Raabe participated in the fraudulent scheme by issuing trading instructions for stocks profiled on Red Hot Stocks that were held in a Canadian brokerage account of Defendant Vector Keel. The complaint further alleges that Raabe and Franklin engaged in an illegal unregistered offering of securities. On Dec. 15, 2005, following a jury trial, the Court permanently enjoined Franklin and Wolanyk from violating certain provisions of the federal securities laws and ordered Franklin to pay a civil penalty of $770,000 and Wolanyk to pay a civil penalty of $50,000. Previously, final default judgments were entered against the four entity defendants. Additionally, on Nov. 15, 2006, Franklin was barred from participating in an offering of penny stock. For further information, please see Administrative Proceeding File No. 3-12228 (Nov. 15, 2006) (Initial Decision), Litigation Release No. 19507 (Dec. 21, 2005), Litigation Release No. 19466 (Nov. 16, 2005), Litigation Release No. 17311 (Jan. 15, 2002), Litigation Release No. 17312 (Jan. 15, 2002) and Administrative Proceeding File No. 33-8054 (Jan.14, 2002). [SEC v. James E. Franklin, et al., Civil Action No. 02CV0084 DMS (RBB) (S.D. Cal.)] (LR-19947) FINAL JUDGMENT OF PERMANENT INJUNCTION ENTERED AGAINST DEFENDANTS BRYAN KOS AND DONALD OEHMKE The Commission announced that on Nov. 28, 2006, Chief Judge William J. Zloch, U.S. District Judge for the Southern District of Florida, entered a Final Judgment of Permanent Injunction and Other Relief against Defendants Bryan Kos and Donald Oehmke. The Final Judgment entered with the consent of Kos and Oehmke, enjoins them from violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Additionally, the Final Judgment permanently enjoins Kos and Oehmke from participating in an offering of penny stock and from participating in an unregistered offering of securities while acting as, or on behalf of, or in association with an issuer, underwriter, broker or dealer of securities. The Final Judgment orders Kos to pay disgorgement in the amount of $499,573.00, prejudgment interest of $29,573.00 and a civil penalty of $120,000 and orders Oehmke to pay disgorgement in the amount of $1,095,177.00, prejudgment interest of $109,307.00 and a civil penalty of $250,000.00. The Commission commenced this action by filing its complaint on Feb. 14, 2005, against Kos and Oehmke, among others. The complaint alleged that Kos and Oehmke defrauded investors by artificially creating demand for stock they owned in Concorde America and Absolute Health through unauthorized and false press releases, facsimile and e-mail spams- internet websites, promotional videos, and automatic voice-mail messages since approximately 2004. [SEC v. Concorde America, Inc., et al., Civil Action No. 05-80128-CIV-ZLOCH (S.D. Fla.)] (LR-19948) INVESTMENT COMPANY ACT RELEASES PROFUNDS, ET AL. A notice has been issued giving interested persons until Jan. 8, 2007, to request a hearing on an application filed by ProFunds, et al., for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order would permit certain management investment companies and unit investment trusts registered under the Act to acquire shares of certain open-end management investment companies and unit investment trusts registered under the Act, including those that operate as exchange-traded funds, that are outside the same group of investment companies as the acquiring investment companies. (Rel. IC- 27599 - December 14) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGE The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2006-14), which became effective upon filing, under Section 19(b) of the Exchange Act relating to clarifying and technical changes to its Insurance Processing Service. Publication is expected in the Federal Register during the week of December 18. (Rel. 34- 54921) PROPOSED RULE CHANGES The Depository Trust Company filed a proposed rule change (SR-DTC- 2006-07) to add a new Rule 32, Wind Down of a Participant, to DTC's Rules and Procedures to address a situation where a participant notifies DTC that it intends to wind down its activities and DTC determines in its discretion that it must take special action in order to protect itself and its participants. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54927) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2006-05) that would add a new Rule 42, Wind-Down of a Member, Fund Member, or Insurance Carrier Member, to NSCC's Rules to address a situation where a member notifies NSCC that it intends to wind down its activities and NSCC determines in its discretion that it must take special action in order to protect itself and its members. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54928) Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2006-05) that would add a new Rule 21A, Wind-Down of a Netting Member, to the Rules of FICC's Government Securities Division (GSD) and a new Rule 2A, Wind-Down of a Participant, to the Rules of FICC's Mortgage-Backed Securities Division (MBSD) to address a situation where a participant notifies FICC that it intends to wind down its activities and FICC determines in its discretion that it must take special action in order to protect itself and its participants. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54929) The Municipal Securities Rulemaking Board filed a proposed rule change (SR-MSRB-2006-10) relating to amendments to Rule G-27, on supervision, Rule G-8, on recordkeeping, and Rule G-9, on record retention. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54930) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval of a proposed rule change (SR-OCC- 2006-10) filed by The Options Clearing Corporation under Section 19(b)(1) of the Securities Exchange Act of 1934. The rule change amends OCC's rules to allow it to clear and settled cash-settled foreign currency options. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54935) JOINT INDUSTRY PLAN RELEASES NOTICE OF FILING AND EFFECTIVENESS OF NMS PLAN AMENDMENT Changes made in Amendment No. 18 to the Reporting Plan for Nasdaq- Listed Securities traded on exchanges on an Unlisted Trading Privilege basis, submitted by NYSE Arca, the American Stock Exchange, the Boston Stock Exchange, the Chicago Stock Exchange, the Chicago Board Options Exchange, the International Securities Exchange, the National Association of Securities Dealers, the National Stock Exchange, the Philadelphia Stock Exchange, and the Nasdaq Stock Market, have become effective pursuant to Rule 608(b)(3)(iii) under the Securities Exchange Act of 1934 (S7-24-89). Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54936) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 IGIA, Inc., 11 WEST 42ND STREET, 7TH FLOOR, NEW YORK, NY, 10036, 2125750500 - 22,000,000 ($60,500.00) Equity, (File 333-139360 - Dec. 15) (BR. 02B) S-3 PURE CYCLE CORP, 8451 DELAWARE STREET, THORNTON, CO, 80260, 3032923456 - 0 ($13,485,514.00) Equity, (File 333-139361 - Dec. 15) (BR. 02C) S-8 SOUTHWEST AIRLINES CO, 2702 LOVE FIELD DR, P O BOX 36611, DALLAS, TX, 75235, 2147924000 - 7,000,000 ($107,800,000.00) Equity, (File 333-139362 - Dec. 15) (BR. 05C) S-8 US BioEnergy CORP, 5500 CENEX DRIVE, MAIL STATION 175, INVER GROVE HEIGHTS, MN, 55077, (651) 355-8300 - 0 ($87,003,952.00) Equity, (File 333-139367 - Dec. 15) (BR. 06) S-8 GlobalOptions Group, Inc., 75 ROCKEFELLER PLAZA, 27TH FLOOR, NEW YORK, NY, 10019, 212-445-6262 - 14,000,000 ($23,800,000.00) Equity, (File 333-139368 - Dec. 15) (BR. 08A) S-8 Double-Take Software, Inc., 257 TURNPIKE ROAD, SUITE 210, SOUTHBOROUGH, MA, 01772, 508-229-8810 - 0 ($36,599,091.90) Equity, (File 333-139369 - Dec. 15) (BR. 03A) S-3 CONTINUCARE CORP, 7200 CORPORATE CENTER DRIVE, SUITE 600, MIAMI, FL, 33126, 3055002000 - 0 ($8,670,000.00) Equity, (File 333-139371 - Dec. 15) (BR. 01A) S-3D SAUL CENTERS INC, 8401 CONNECTICUT AVE, CHEVY CHASE, MD, 20815, 3019866207 - 0 ($112,440,000.00) Equity, (File 333-139376 - Dec. 15) (BR. 08C) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($315,000,000.00) Other, (File 333-139380 - Dec. 15) (BR. 01B) S-8 Trubion Pharmaceuticals, Inc, 2401 14TH AVENUE, SUITE 1050, SEATTLE, WA, 98121, 2068380500 - 0 ($16,083,872.85) Equity, (File 333-139381 - Dec. 15) (BR. 01A) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($1,000,000.00) Other, (File 333-139382 - Dec. 15) (BR. 01B) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($12,000,000.00) Other, (File 333-139383 - Dec. 15) (BR. 01B) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($6,000,000.00) Other, (File 333-139384 - Dec. 15) (BR. 01B) S-8 North American Energy Partners Inc., ZONE 3, ACHESON INDUSTRIAL AREA, 2-53016 HIGHWAY 60, ACHESON, A0, T7X 5A7, 780-960-7171 - 3,650,466 ($61,802,389.38) Equity, (File 333-139386 - Dec. 15) (BR. 04) S-3 SUN LIFE INSURANCE & ANNUITY CO OF NEW YORK, 60 E 42ND ST, SUITE 1115, NEW YORK, NY, 10165, 2129836352 - 1,000,000 ($1,000,000.00) Other, (File 333-139387 - Dec. 15) (BR. 28) SB-2 Springbank Resources, Inc., SUITE 150, 1300 8TH ST., S.W., CALGARY, A0, T2R 1B2, 866-581-0266 - 0 ($868,500.00) Equity, (File 333-139395 - Dec. 15) (BR. ) S-1 GLOBALSCAPE INC, 6000 NORTHWEST PKWY, STE 100, SAN ANTONIO, TX, 78249, 2103088267 - 0 ($11,120,200.00) Equity, (File 333-139401 - Dec. 15) (BR. 03C) S-3 OMEGA PROTEIN CORP, 1717 ST JAMES PL, STE 550, HOUSTON, TX, 77056, 7139406100 - 0 ($37,047,573.00) Equity, (File 333-139402 - Dec. 15) (BR. 04C) S-3 WORKSTREAM INC, 495 MARCH RD STE 300, OTTAWA ONTARIO, CANADA K2K 3G2, A6, 00000, 6132362263 - 2,750,000 ($2,337,500.00) Equity, (File 333-139403 - Dec. 15) (BR. 08C) S-8 PeopleSupport, Inc., 1100 GLENDON AVENUE, SUITE 1250, LOS ANGELES, CA, 90024, 310-824-6200 - 0 ($15,318,774.60) Equity, (File 333-139404 - Dec. 15) (BR. 08A) S-3 BRUKER BIOSCIENCES CORP, 40 MANNING RD, BILLERICA, MA, 01821, 0 ($94,723,200.00) Equity, (File 333-139406 - Dec. 15) (BR. 10A) S-4 FTI CONSULTING INC, 500 EAST PRATT STREET, SUITE 1400, BALTIMORE, MD, 21202, 410-224-8770 - 0 ($215,000,000.00) Non-Convertible Debt, (File 333-139407 - Dec. 15) (BR. 08A) S-8 AKAMAI TECHNOLOGIES INC, 8 CAMBRIDGE CENTER, CAMBRIDGE, MA, 02142, 6174443000 - 421,762 ($2,058,198.56) Equity, (File 333-139408 - Dec. 15) (BR. 08A) S-8 BELLSOUTH CORP, 1155 PEACHTREE ST NE, ROOM 15G03, ATLANTA, GA, 30309-3610, 4042492000 - 10,000,000 ($455,150,000.00) Equity, (File 333-139409 - Dec. 15) (BR. 11B) S-8 VCA ANTECH INC, 12401 WEST OLYMPIC BOULEVARD, LOS ANGELES, CA, 90064-1022, 310-584-65 - 6,000,000 ($202,618,436.30) Equity, (File 333-139410 - Dec. 15) (BR. 04A) SB-2 National Health Partners Inc, 120 GIBRALTAR RD, SUITE 107, HORSHAM, PA, 19044, 215-682-7114 - 6,372,500 ($5,257,313.00) Equity, (File 333-139411 - Dec. 15) (BR. 01A) SB-2 Gold Run Inc., 330 BAY STREET, SUITE 820, TORONTO, A6, M5H 2S8, 14163630151 - 8,000,000 ($8,000,000.00) Other, (File 333-139412 - Dec. 15) (BR. ) SB-2 TXP CORP, 1299 COMMERCE DRIVE, RICHARDSON, TX, 75081, 214-575-9300 - 30,958,341 ($15,169,587.09) Equity, (File 333-139414 - Dec. 15) (BR. 10C) S-8 MCDONALDS CORP, ONE MCDONALD'S PLZ, OAK BROOK, IL, 60523, 6306233000 - 23,200,000 ($1,002,124,000.00) Equity, (File 333-139415 - Dec. 15) (BR. 05B) S-3 CIPHERGEN BIOSYSTEMS INC, 5105052100 - 0 ($16,500,000.00) Debt Convertible into Equity, (File 333-139416 - Dec. 15) (BR. 10A) SB-2 ULURU INC., 4452 BELTWAY DRIVE, ADDISON, TX, 75001, 214-905-5145 - 55,674,262 ($64,303,773.00) Other, (File 333-139417 - Dec. 15) (BR. 01B) S-8 CYBERLUX CORP, 4625 CREEKSTONE DRIVE, SUITE 100, DURHAM, NC, 27703, 919-474-9700 - 0 ($50,750.00) Equity, (File 333-139418 - Dec. 15) (BR. 10A) S-1 ARUBA NETWORKS, INC., 1322 CROSSMAN AVE., SUNNYVALE, CA, 94089-1113, 4082274500 - 0 ($100,000,000.00) Equity, (File 333-139419 - Dec. 15) (BR. ) SB-2 3DICON CORP, 7507 S SANDUSKY, TULSA, OK, 74136, 918-492-5802 - 20,833,333 ($1,718,749.99) Equity, (File 333-139420 - Dec. 15) (BR. ) SB-2 Ingen Technologies, Inc., 35193 AVENUE A, SUITE C, YUCAIPA, CA, 92399, 800-259-9622 - 13,554,497 ($677,725.00) Equity, (File 333-139421 - Dec. 15) (BR. 10B) F-3 Gentium S.p.A., (39) 031 385111 - 151,200 ($2,997,540.00) Equity, (File 333-139422 - Dec. 15) (BR. 01A) S-4 ISTAR FINANCIAL INC, 1114 AVENUE OF THE AMERICAS 27TH FLOOR, NEW YORK, NY, 10036, 2129309494 - 0 ($1,389,669,000.00) Other, (File 333-139423 - Dec. 15) (BR. 08B) S-1 NorthernStar Natural Gas Inc., 1001 FANNIN STREET, SUITE 1700, HOUSTON, TX, 77002, (713) 599-4910 - 0 ($125,000,000.00) Equity, (File 333-139424 - Dec. 15) (BR. ) S-8 WMS INDUSTRIES INC /DE/, 800 S. NORTHPOINT BLVD., WAUKEGAN, IL, 60085, 847-785-3000 - 2,500,000 ($89,950,000.00) Equity, (File 333-139425 - Dec. 15) (BR. 06C) SB-2 Plaza Resources Inc., 206-595 HOWE STREET, VANCOUVER, A1, V6C 2T5, 604-681-2575 - 4,040,000 ($1,212,000.00) Equity, (File 333-139426 - Dec. 15) (BR. ) S-3ASR AMERICREDIT CORP, 801 CHERRY STREET, SUITE 3900, FORT WORTH, TX, 76102, 8173027000 - 0 ($550,000,000.00) Debt Convertible into Equity, (File 333-139429 - Dec. 15) (BR. 11B) S-8 Premiere Publishing Group, Inc., 386 PARK AVENUE SOUTH, 18TH FLOOR, NEW YORK, NY, 10016, 212-481-1005 - 500,000 ($205,000.00) Equity, (File 333-139430 - Dec. 15) (BR. 08A) S-3ASR MCDONALDS CORP, ONE MCDONALD'S PLZ, OAK BROOK, IL, 60523, 6306233000 - 0 ($0.00) Debt, (File 333-139431 - Dec. 15) (BR. 05B) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 2-Track Global, Inc. 4.01 12/13/06 Acquicor Technology Inc DE 1.01,1.02,7.01,8.01,9.01 12/12/06 Adams Respiratory Therapeutics, Inc. DE 7.01,9.01 12/15/06 ADSOUTH PARTNERS, INC. NV 1.01,2.01,5.02,9.01 12/10/06 ADVANCED BIOTHERAPY INC DE 4.02,9.01 12/11/06 ADVANCIS PHARMACEUTICAL CORP 3.02,9.01 12/14/06 ADVANTA CORP DE 5.02 12/14/06 Advaxis, Inc. DE 5.02,9.01 11/14/06 AEOLUS PHARMACEUTICALS, INC. DE 2.02,9.01 12/15/06 AFFYMETRIX INC DE 5.02,9.01 12/12/06 ALEXION PHARMACEUTICALS INC DE 2.05 12/11/06 ALLEGHENY TECHNOLOGIES INC DE 8.01,9.01 12/15/06 ALLETE INC MN 8.01 12/12/06 Alternative Loan Trust 2006-39CB 8.01,9.01 11/30/06 Alternative Loan Trust 2006-41CB 8.01,9.01 11/30/06 Alternative Loan Trust 2006-OA19 8.01,9.01 11/30/06 Alternative Loan Trust 2006-OC10 8.01,9.01 11/30/06 Altra Holdings, Inc. DE 8.01,9.01 12/14/06 AMERICAN CRYSTAL SUGAR CO /MN/ MN 2.03 12/13/06 American Express Issuance Trust DE 8.01,9.01 12/15/06 AMERICAN GREETINGS CORP OH 5.02 10/24/06 AMEND AMERICAN STATES WATER CO CA 7.01,9.01 12/15/06 AMERICAN TECHNOLOGY CORP /DE/ DE 2.02,9.01 12/15/06 ANADARKO PETROLEUM CORP DE 5.02,9.01 12/11/06 ANHEUSER-BUSCH COMPANIES, INC. DE 8.01 12/15/06 APAC CUSTOMER SERVICE INC IL 7.01 12/12/06 APOLLO GROUP INC AZ 3.01,5.02,8.01,9.01 12/08/06 APPLICA INC FL 1.01,7.01,9.01 12/14/06 AQUANTIVE INC WA 8.01 12/11/06 ARBOR REALTY TRUST INC MD 1.01,2.03,8.01,9.01 12/15/06 Arran Funding LTD XX 8.01,9.01 12/15/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 12/14/06 ASHFORD HOSPITALITY TRUST INC MD 2.01,9.01 11/09/06 AMEND ASHLAND INC. KY 1.02 12/15/06 ASHWORTH INC DE 5.02,9.01 12/12/06 ASIA PAYMENT SYSTEMS INC NV 1.01,7.01,9.01 12/15/06 Asset Backed Securities CORP Home Equ DE 8.01,9.01 12/15/06 Asset Backed Securities CORP Home Equ DE 8.01,9.01 12/15/06 ASSISTED LIVING CONCEPTS INC NV 8.01,9.01 12/14/06 ASTA FUNDING INC DE 2.02,9.01 12/15/06 AUTOCAM CORP/MI MI 2.04,8.01 12/14/06 Avalon Oil & Gas, Inc. CO 1.01,7.01,9.01 07/12/06 AVITAR INC /DE/ DE 1.01,8.01 12/11/06 AXT INC DE 8.01,9.01 12/14/06 Banc of America Funding 2006-I Trust DE 8.01,9.01 11/30/06 Battle Mountain Gold Exploration Corp 1.01,9.01 12/12/06 Bayview Financial Mortgage Pass-Throu DE 8.01,9.01 12/15/06 BEACON ROOFING SUPPLY INC 7.01,9.01 12/15/06 Bear Stearns Asset Backed Securities DE 9.01 11/30/06 BEAR STEARNS COMPANIES INC DE 2.02,9.01 11/30/06 Bear Stearns Mortgage Funding Trust 2 DE 6.02,9.01 11/01/06 Bear Stearns Mortgage Funding Trust 2 DE 8.01,9.01 11/30/06 BECKMAN COULTER INC DE 1.01,2.03,3.02,8.01,9.01 12/11/06 BERKSHIRE HILLS BANCORP INC 5.02,8.01,9.01 12/14/06 BIG CAT ENERGY CORP 4.01,9.01 12/01/06 AMEND BIOJECT MEDICAL TECHNOLOGIES INC OR 1.01,2.03,3.02,9.01 12/11/06 BIOMIMETIC THERAPEUTICS, INC. DE 8.01,9.01 12/13/06 BLACK & DECKER CORP MD 7.01,8.01,9.01 12/15/06 BLUE DOLPHIN ENERGY CO DE 5.02,9.01 12/15/06 BOTTLING GROUP LLC DE 5.02 12/15/06 BOUNDLESS CORP DE 1.01,2.01,3.02,4.01,5.01, 12/15/06 5.03,8.01,9.01 BRANTLEY CAPITAL CORP MD 1.01,9.01 12/14/06 BRT REALTY TRUST MA 8.01 12/11/06 BRUKER BIOSCIENCES CORP DE 8.01,9.01 12/15/06 CANYON COPPER CORP. 4.02 12/11/06 CAPITAL ALLIANCE INCOME TRUST REAL ES DE 5.02 12/12/06 CAPITAL GROWTH SYSTEMS INC /FL/ FL 1.01,2.01,2.03,3.02,8.01,9.01 12/11/06 CARSUNLIMITED COM INC NV 5.02 12/11/06 CATALYTICA ENERGY SYSTEMS INC DE 1.01,9.01 12/14/06 CATERPILLAR INC DE 5.02 12/13/06 CBD Media Holdings LLC DE 7.01,9.01 12/12/06 CBD MEDIA LLC DE 7.01,9.01 12/12/06 CBS CORP DE 3.01,5.02 12/13/06 CCI GROUP INC UT 4.01,9.01 12/11/06 CDRV Investors, Inc. DE 1.01,2.03,9.01 12/14/06 CEDAR FAIR L P DE 5.02 12/12/06 CENTENE CORP 5.02 12/12/06 Centennial Bank Holdings, Inc. DE 5.02,9.01 12/11/06 CepTor CORP DE 5.02 12/11/06 CHAMPION INDUSTRIES INC WV 8.01 12/14/06 CHASE BANK USA, NATIONAL ASSOCIATION 8.01,9.01 12/15/06 CHASE CREDIT CARD MASTER TRUST NY 8.01,9.01 12/15/06 Chemtura CORP DE 1.01,9.01 12/15/06 China Health Holding, Inc. NV 5.02 12/12/06 CHINA SHEN ZHOU MINING & RESOURCES, I NV 5.02,5.03,9.01 12/11/06 CIPHERGEN BIOSYSTEMS INC DE 9.01 12/15/06 AMEND CIPRICO INC DE 8.01,9.01 12/08/06 CITADEL BROADCASTING CORP DE 5.02 12/11/06 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 12/15/06 CITIBANK SOUTH DAKOTA N A DE 8.01 11/27/06 CLAIBORNE LIZ INC DE 8.01,9.01 12/13/06 CLARION TECHNOLOGIES INC/DE/ DE 5.02 12/11/06 CN BANCORP INC MD 1.01,9.01 12/13/06 COLOMBIA GOLDFIELDS LTD 1.01,3.02,9.01 12/14/06 COLUMBIA LABORATORIES INC DE 1.01,9.01 12/12/06 COMCAM INC DE 8.01 12/12/06 COMMERCE GROUP CORP /WI/ WI 8.01 12/15/06 Comtech Group Inc MD 8.01 12/15/06 COMVERSE TECHNOLOGY INC/NY/ NY 2.02,3.01,5.02,8.01,9.01 12/12/06 COMVERSE TECHNOLOGY INC/NY/ NY 5.02 12/14/06 AMEND CONSOLIDATED CAPITAL PROPERTIES IV CA 1.01,9.01 12/11/06 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 7.01,9.01 12/15/06 COTHERIX INC 5.02 12/13/06 COUSINS PROPERTIES INC GA 5.02,9.01 12/11/06 COX RADIO INC DE 8.01 12/14/06 CREDENCE SYSTEMS CORP DE 1.01,2.03,3.02,9.01 12/14/06 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 12/01/06 CREDIT & ASSET REP VEHICLE CORP KEYCO DE 8.01,9.01 12/01/06 CROFF ENTERPRISES INC UT 1.01,9.01 12/12/06 CROWN CASTLE INTERNATIONAL CORP DE 2.03 12/15/06 CRYSTAL INTERNATIONAL TRAVEL GROUP, I DE 9.01 11/27/06 AMEND CULP INC NC 2.05,9.01 12/12/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 11/30/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 11/30/06 CYTOGEN CORP DE 8.01,9.01 12/15/06 DADE BEHRING HOLDINGS INC DE 1.01,9.01 12/14/06 DATAWAVE SYSTEMS INC DE 8.01 12/14/06 Delek Resources, Inc. FL 4.02,9.01 12/05/06 AMEND DELL INC DE 3.01,9.01 12/15/06 DELPHI CORP DE 5.02 12/11/06 DENBURY RESOURCES INC DE 8.01 12/11/06 Deutsche Alt-A Securities Mortgage Lo 8.01,9.01 12/15/06 DOWNEY FINANCIAL CORP DE 7.01,9.01 11/30/06 DreamWorks Animation SKG, Inc. 5.02,9.01 12/15/06 Duke Energy CORP DE 1.01,9.01 12/13/06 DYNASIL CORP OF AMERICA NJ 1.01,2.01,3.02,9.01 10/02/06 AMEND DYNAVAX TECHNOLOGIES CORP DE 5.02,9.01 12/11/06 DYNCORP INTERNATIONAL INC. DE 1.01,9.01 12/01/06 DYNEGY INC /IL/ IL 8.01,9.01 12/13/06 EARTHSHELL CORP DE 2.02,9.01 12/13/06 ECC Capital CORP 1.01,9.01 12/13/06 ELGRANDE INTERNATIONAL, INC. NV 1.01,2.01,9.01 12/08/06 EMPIRE RESORTS INC DE 8.01 12/15/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 12/14/06 ENERNORTH INDUSTRIES INC 3.01 12/15/06 ENSCO INTERNATIONAL INC DE 2.02,9.01 12/15/06 ENVIRONMENTAL POWER CORP DE 1.01,9.01 12/11/06 ENZO BIOCHEM INC NY 1.01,8.01,9.01 12/14/06 ESSEX CORP VA 9.01 12/15/06 AMEND EXCELSIOR LASALLE PROPERTY FUND INC 8.01 12/11/06 EXCELSIOR PRIVATE EQUITY FUND II INC MD 8.01 12/11/06 EXCELSIOR VENTURE PARTNERS III LLC DE 8.01 12/11/06 EXPRESSJET HOLDINGS INC DE 7.01 12/12/06 F5 NETWORKS INC WA 5.02 12/12/06 FARMERS CAPITAL BANK CORP KY 8.01,9.01 12/14/06 Federal Home Loan Bank of Des Moines X1 7.01,9.01 12/15/06 FEI CO OR 1.01,7.01,9.01 12/14/06 FERRO CORP OH 7.01,9.01 12/14/06 FERRO CORP OH 7.01,9.01 12/15/06 FIBERNET TELECOM GROUP INC\ DE 5.02,8.01 12/13/06 FIRST KEYSTONE CORP PA 5.02 12/15/06 FLOW INTERNATIONAL CORP WA 3.01,9.01 12/13/06 FORCE PROTECTION INC NV 4.02,9.01 12/14/06 FORD MOTOR CO DE 1.01,8.01,9.01 12/15/06 FORD MOTOR CREDIT CO DE 8.01,9.01 12/15/06 Fortress America Acquisition CORP DE 8.01,9.01 12/15/06 FOXHOLLOW TECHNOLOGIES, INC. DE 5.02 12/11/06 FPL GROUP INC FL 2.06,7.01 12/15/06 FTI CONSULTING INC MD 9.01 10/03/06 AMEND FTS GROUP, INC. NV 4.02,9.01 12/06/06 AMEND FUSHI INTERNATIONAL INC NV 8.01 12/11/06 FUSHI INTERNATIONAL INC NV 8.01 12/13/06 FUSION TELECOMMUNICATIONS INTERNATION 1.01,3.02,8.01,9.01 12/15/06 GENESIS ENERGY LP DE 5.02,9.01 12/12/06 GENESIS TECHNOLOGY GROUP INC FL 5.02,9.01 11/30/06 GENTA INC DE/ DE 8.01,9.01 12/15/06 GERON CORP DE 8.01,9.01 12/13/06 Glass Wave Enterprises, Inc. NV 4.01,9.01 12/05/06 AMEND GLENAYRE TECHNOLOGIES INC DE 1.01,8.01,9.01 12/14/06 GLENAYRE TECHNOLOGIES INC DE 5.02,9.01 12/12/06 GLOBAL INDUSTRIES LTD LA 1.01 12/12/06 AMEND GLOBALSANTAFE CORP 8.01,9.01 12/14/06 Globalstar, Inc. DE 2.02,9.01 12/14/06 GMAC LLC DE 8.01,9.01 12/12/06 GMH Communities Trust MD 2.01,9.01 10/05/06 AMEND GOLDEN NUGGET INC NV 4.01,9.01 12/08/06 GOODRICH CORP NY 5.02,8.01 12/11/06 GPS INDUSTRIES, INC. NV 1.01 12/14/06 GreenPoint Mortgage Funding Trust 200 DE 8.01,9.01 11/30/06 GREENS WORLDWIDE INC AZ 5.02,9.01 11/28/06 AMEND GRUBB & ELLIS CO DE 5.02 12/08/06 AMEND Grubb & Ellis Realty Advisors, Inc. DE 5.02 12/08/06 AMEND GSAA Home Equity Trust 2006-18 DE 8.01,9.01 11/30/06 GSC Capital Corp. Mortgage Trust 2006 DE 9.01 06/23/06 H2Diesel Holdings, Inc FL 1.01,9.01 12/13/06 HALOZYME THERAPEUTICS INC NV 1.01,3.02,9.01 12/05/06 AMEND Hanesbrands Inc. MD 1.01,9.01 12/11/06 HARLEY DAVIDSON INC WI 5.02 12/11/06 HARTFORD LIFE INSURANCE CO CT 9.01 12/15/06 HEALTH NET INC DE 1.01,7.01,9.01 12/13/06 HELIX BIOMEDIX INC DE 1.01 12/12/06 HELIX ENERGY SOLUTIONS GROUP INC MN 7.01,9.01 12/14/06 HERCULES OFFSHORE, INC. DE 7.01,9.01 12/14/06 AMEND HERTZ GLOBAL HOLDINGS INC 5.02 12/15/06 HMS HOLDINGS CORP 5.02,9.01 12/12/06 HOME DEPOT INC DE 8.01,9.01 12/14/06 Home Loan Trust 2006-HI5 DE 8.01,9.01 12/15/06 HOMEBANC CORP 1.01,7.01,9.01 12/12/06 HomeBanc Mortgage Trust 2006-2 DE 8.01,9.01 11/30/06 HORTON D R INC /DE/ DE 1.01,9.01 12/13/06 HYBRID FUELS INC NV 1.01,2.01,3.02,9.01 12/14/06 HyperSpace Communications, Inc. CO 1.01,3.02,9.01 12/15/06 IHS Inc. DE 5.02,9.01 12/15/06 II-VI INC PA 8.01 12/14/06 ILINC COMMUNICATIONS INC DE 1.01,9.01 12/12/06 IMMUNICON CORP 1.01,7.01,9.01 12/11/06 IMMUNOGEN INC MA 8.01,9.01 12/15/06 INDEVUS PHARMACEUTICALS INC DE 1.01,8.01,9.01 12/11/06 INLAND WESTERN RETAIL REAL ESTATE TRU MD 3.03,9.01 12/14/06 AMEND Innophos, Inc. 5.02,8.01 12/11/06 INNOVATIVE CARD TECHNOLOGIES INC DE 5.02 12/08/06 INSIGNIA SOLUTIONS PLC 1.01 12/12/06 INTEGRATED ELECTRICAL SERVICES INC DE 1.01 12/15/06 INTEGRATED ELECTRICAL SERVICES INC DE 5.02,9.01 12/11/06 INTERDIGITAL COMMUNICATIONS CORP PA 1.01,3.03,5.03,9.01 12/12/06 INTERNATIONAL FLAVORS & FRAGRANCES IN NY 5.02 12/15/06 INTERNATIONAL GAME TECHNOLOGY NV 8.01,9.01 12/13/06 INTERNATIONAL TEXTILE GROUP INC DE 1.01,9.01 11/27/06 INTERNET AMERICA INC TX 5.02,9.01 12/15/06 IOWA TELECOMMUNICATIONS SERVICES INC IA 7.01,9.01 12/15/06 IPEX, INC NV 5.02,9.01 12/15/06 ITONIS INC. NV 1.01,3.02,9.01 12/12/06 ITT CORP IN 7.01,9.01 12/15/06 J C PENNEY CO INC DE 5.03,9.01 12/13/06 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 11/28/06 J2 GLOBAL COMMUNICATIONS INC DE 2.02,9.01 12/15/06 K TRON INTERNATIONAL INC NJ 9.01 10/05/06 AMEND KB HOME DE 1.01,2.03,9.01 12/12/06 KING PHARMACEUTICALS INC TN 8.01,9.01 12/15/06 Kohlberg Capital CORP DE 1.01,9.01 12/11/06 KORN FERRY INTERNATIONAL DE 5.02 12/14/06 Kraton Polymers LLC DE 1.02 12/15/06 KRONOS ADVANCED TECHNOLOGIES INC NV 1.01,3.02,9.01 12/13/06 L 3 COMMUNICATIONS HOLDINGS INC DE 8.01,9.01 12/14/06 LAM RESEARCH CORP DE 5.02,9.01 12/11/06 Lehman XS Trust 2006-19 DE 8.01,9.01 11/30/06 Lehman XS Trust Series 2006-18N DE 8.01,9.01 11/30/06 LEVEL 3 COMMUNICATIONS INC DE 8.01,9.01 12/13/06 Liberty Global, Inc. 7.01 12/15/06 LIBERTY PROPERTY TRUST MD 1.01,9.01 12/13/06 LIFEPOINT HOSPITALS, INC. 5.02,9.01 12/11/06 Lifevantage Corp CO 5.02 11/30/06 LIGHTPATH TECHNOLOGIES INC DE 4.01,9.01 12/15/06 LITHIUM TECHNOLOGY CORP DE 1.01,3.02,9.01 12/08/06 LONE STAR TECHNOLOGIES INC DE 1.01,5.05,9.01 12/14/06 LOWES COMPANIES INC NC 5.02,9.01 12/15/06 LUBRIZOL CORP OH 8.01,9.01 12/12/06 LUMINEX CORP DE 1.01,9.01 12/14/06 LYONDELL CHEMICAL CO DE 8.01,9.01 12/15/06 MARTEK BIOSCIENCES CORP DE 8.01,9.01 12/15/06 MASS MEGAWATTS WIND POWER INC 7.01 12/14/06 MCCLATCHY CO DE 5.02 12/15/06 MEADE INSTRUMENTS CORP DE 5.02,5.03,9.01 12/11/06 MECHANICAL TECHNOLOGY INC NY 8.01,9.01 12/15/06 MediQuip Holdings, INC UT 3.02,5.02,8.01 12/14/06 MERRILL LYNCH & CO INC DE 8.01,9.01 12/13/06 METASOLV INC DE 2.01,3.01,3.03,5.01 12/15/06 METROMEDIA INTERNATIONAL GROUP INC DE 1.02,7.01 12/08/06 MFA MORTGAGE INVESTMENTS MD 1.01,7.01,9.01 12/15/06 MILLENNIUM CELL INC DE 5.02,7.01,9.01 12/11/06 MIRANT AMERICAS GENERATION LLC 1.01 12/13/06 MIRANT CORP DE 1.01 12/13/06 Mirant North America, LLC DE 1.01 12/13/06 NATURAL RESOURCE PARTNERS LP DE 1.01,3.02,9.01 12/14/06 NAVISTAR INTERNATIONAL CORP DE 2.02,3.01,5.02,5.03,9.01 12/11/06 NAVTEQ CORP DE 1.01 12/15/06 Neenah Paper Inc DE 5.02,9.01 12/11/06 NEW DRAGON ASIA CORP FL 1.01,9.01 12/13/06 NEW FRONTIER ENERGY INC CO 1.01,2.01,9.01 12/14/06 AMEND NEW HAMPSHIRE THRIFT BANCSHARES INC DE 1.01,9.01 12/14/06 NEW YORK MORTGAGE TRUST INC MD 1.01,2.03,9.01 12/12/06 NEW YORK TIMES CO NY 5.02,9.01 12/14/06 NEWFIELD EXPLORATION CO /DE/ DE 5.04 12/15/06 NextWave Wireless Inc. DE 7.01,9.01 12/15/06 NORDSON CORP OH 5.02,9.01 12/12/06 NORTEL NETWORKS CORP 1.01,9.01 12/14/06 NORTEL NETWORKS LTD 1.01,9.01 12/14/06 NORTH POINTE HOLDINGS CORP 7.01,9.01 12/13/06 NORTHROP GRUMMAN CORP /DE/ DE 5.03,9.01 12/14/06 NOVADEL PHARMA INC DE 1.01,9.01 12/15/06 NOVELOS THERAPEUTICS, INC. DE 3.02,9.01 12/11/06 NUTRACEA CA 4.01,9.01 12/15/06 NYSE Group, Inc. DE 5.02,9.01 12/14/06 Oasys Mobile, Inc. DE 1.01,5.02,9.01 12/11/06 ODYNE CORP 3.02,9.01 12/15/06 OILGEAR CO WI 5.01,5.02,5.03,8.01,9.01 12/15/06 OMEGA HEALTHCARE INVESTORS INC MD 2.02,9.01 12/15/06 ONEIDA FINANCIAL CORP DE 8.01 12/15/06 ORIENT EXPRESS HOTELS LTD 5.02 12/15/06 ORIENTAL FINANCIAL GROUP INC PR 1.01,9.01 12/13/06 ORMAT TECHNOLOGIES, INC. DE 1.01,8.01,9.01 12/15/06 OVERSTOCK.COM, INC UT 1.01,8.01,9.01 12/15/06 Pacific Ethanol, Inc. DE 5.02,9.01 12/14/06 Patient Safety Technologies, Inc DE 3.01,9.01 12/11/06 Patient Safety Technologies, Inc DE 4.01,9.01 11/21/06 AMEND PATRIOT TRANSPORTATION HOLDING INC FL 2.02,9.01 12/15/06 PEABODY ENERGY CORP DE 8.01 12/14/06 PEDIATRIX MEDICAL GROUP INC FL 1.01,9.01 12/14/06 PENN VIRGINIA CORP VA 5.02 12/13/06 PENN VIRGINIA RESOURCE PARTNERS L P DE 5.02 11/15/06 PEPSI BOTTLING GROUP INC DE 5.02 12/15/06 PERVASIVE SOFTWARE INC DE 8.01 12/14/06 PETSMART INC DE 5.02,5.03,8.01 12/12/06 PharmaNet Development Group Inc DE 5.02,9.01 12/15/06 PHARMOS CORP NV 8.01,9.01 12/14/06 PIERRE FOODS INC NC 1.01,2.01,2.03,7.01,9.01 12/11/06 PIXELWORKS, INC OR 5.02 12/12/06 PREMIERWEST BANCORP OR 8.01,9.01 12/14/06 PRIME GROUP REALTY TRUST MD 8.01 12/14/06 PRIVATEBANCORP, INC DE 1.01,2.03 12/15/06 PROCTER & GAMBLE CO OH 5.02 12/15/06 PROSPECT ENERGY CORP MD 8.01,9.01 12/14/06 PROSPECT ENERGY CORP MD 8.01,9.01 12/15/06 QUALCOMM INC/DE DE 5.02 12/11/06 RAIT Financial Trust MD 1.01,2.01,5.02,5.03,9.01 12/11/06 Rand Logistics, Inc. DE 7.01,9.01 12/14/06 REALMARK PROPERTY INVESTORS LIMITED P DE 2.01 12/06/06 REALMARK PROPERTY INVESTORS LTD PARTN DE 2.01 12/06/06 REALMARK PROPERTY INVESTORS LTD PARTN DE 2.01 12/06/06 RECKSON ASSOCIATES REALTY CORP MD 1.01,9.01 12/15/06 RECLAMATION CONSULTING & APPLICATIONS CO 1.01,2.03,9.01 12/15/06 REEDS INC DE 8.01 12/12/06 REINHOLD INDUSTRIES INC/DE/ DE 2.04,5.01,5.02 12/11/06 RENAISSANCERE HOLDINGS LTD 2.04,8.01,9.01 12/15/06 RENTRAK CORP OR 1.01 12/11/06 Rockville Financial Inc. 5.02,8.01,9.01 12/13/06 SABRE HOLDINGS CORP DE 7.01,9.01 12/12/06 SALTON INC DE 1.01,9.01 12/15/06 SASCO 2006-BC4 DE 8.01,9.01 11/30/06 SCPIE HOLDINGS INC DE 1.01,5.02,9.01 12/14/06 SG Mortgage Securities Trust 2006-OPT DE 8.01,9.01 12/14/06 Shire plc 8.01,9.01 12/15/06 SHOE CARNIVAL INC IN 1.01,8.01,9.01 12/15/06 Sibling Entertainment Group, Inc. NY 4.02 12/14/06 Sibling Entertainment Group, Inc. NY 1.01,9.01 12/13/06 Sibling Entertainment Group, Inc. NY 5.02,9.01 12/13/06 SILICON IMAGE INC DE 1.01,9.01 12/13/06 SIMMONS FIRST NATIONAL CORP AR 5.02,9.01 12/11/06 SINO-American Development CORP CO 1.01,3.02,5.01,5.02,9.01 12/11/06 Sinoenergy CORP NV 4.01,9.01 12/11/06 SKYFLYER INC. NV 2.03,9.01 12/08/06 Solo Cup CO DE 1.01,5.01,5.02,9.01 12/14/06 SOLUTIA INC DE 5.05,7.01,9.01 12/14/06 SOLUTION TECHNOLOGY INTERNATIONAL INC 8.01 12/11/06 SONUS PHARMACEUTICALS INC DE 5.02,9.01 12/11/06 SOUTHWEST WATER CO DE 5.02,5.03,8.01,9.01 12/15/06 SPACEHAB INC \WA\ WA 5.02,8.01,9.01 12/12/06 SPATIALIGHT INC NY 5.02,9.01 12/12/06 Spectra Energy Corp. DE 1.01,5.03,8.01,9.01 12/12/06 STAR GAS PARTNERS LP DE 2.02,7.01,9.01 12/15/06 STAR GAS PARTNERS LP DE 5.02 12/11/06 STELLAR TECHNOLOGIES, INC. CO 4.02 10/18/06 STERICYCLE INC DE 8.01 12/12/06 Stone Arcade Acquisition CORP DE 1.01,8.01,9.01 12/15/06 STRATEGIC DIAGNOSTICS INC/DE/ DE 5.02,9.01 12/14/06 Structured Adjustable Rate Mortgage L DE 8.01,9.01 11/15/06 Structured Asset Securities CORP Mort DE 8.01,9.01 11/30/06 SUN BANCORP INC /NJ/ NJ 5.02 12/14/06 SUNOCO INC PA 2.03,9.01 12/11/06 SUNRISE SENIOR LIVING INC DE 8.01,9.01 12/11/06 Tabatha V, Inc. CO 5.06,9.01 12/07/06 TASTY BAKING CO PA 5.02 12/14/06 TECUMSEH PRODUCTS CO MI 1.01,5.02 12/11/06 TELEDYNE TECHNOLOGIES INC DE 5.02 12/13/06 TEREX CORP DE 2.02,8.01,9.01 12/13/06 THOMAS GROUP INC DE 5.02,9.01 12/12/06 AMEND TIMBERLAND CO DE 5.02 12/12/06 TOR MINERALS INTERNATIONAL INC DE 5.02,9.01 12/11/06 TRIARC COMPANIES INC DE 8.01,9.01 12/14/06 TRINITY INDUSTRIES INC DE 5.02,5.03,9.01 12/14/06 TYCO INTERNATIONAL LTD /BER/ D0 8.01,9.01 12/11/06 UNIT CORP DE 5.02,9.01 12/12/06 UNITED AMERICAN HEALTHCARE CORP MI 1.01,3.02,9.01 12/13/06 United Community Bancorp X1 8.01,9.01 12/14/06 UNITED DOMINION REALTY TRUST INC MD 8.01 12/13/06 UNITED STATES STEEL CORP DE 8.01,9.01 12/15/06 UPFC Auto Receivables Trust 2006-B TX 8.01,9.01 12/14/06 UpSnap, Inc. 1.01 12/12/06 URSTADT BIDDLE PROPERTIES INC MD 2.02,9.01 12/14/06 US MEDSYS CORP CO 3.01,9.01 12/11/06 USTELEMATICS INC DE 1.01,2.03,3.01,9.01 12/12/06 VAALCO ENERGY INC /DE/ DE 5.02,9.01 12/12/06 Valera Pharmaceuticals Inc 1.01 12/11/06 Verigy Ltd. U0 5.02,8.01,9.01 12/13/06 VIEWCAST COM INC DE 1.01,2.03,3.02,3.03,5.01, 12/11/06 5.03,9.01 VIEWCAST COM INC DE 4.01,9.01 12/13/06 VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 12/11/06 W R GRACE & CO DE 7.01 12/14/06 WALT DISNEY CO/ DE 5.02,9.01 12/12/06 WATAIRE INTERNATIONAL, INC. WA 1.01,8.01,9.01 12/15/06 WEIGHT WATCHERS INTERNATIONAL INC VA 5.02,9.01 12/14/06 WHEELING ISLAND GAMING INC DE 8.01,9.01 12/13/06 WHEELING PITTSBURGH CORP /DE/ DE 1.02 12/14/06 WHITNEY INFORMATION NETWORK INC CO 8.01,9.01 12/11/06 WILSHIRE BANCORP INC CA 8.01,9.01 12/14/06 WILSONS THE LEATHER EXPERTS INC MN 5.02 12/13/06 WINDROSE MEDICAL PROPERTIES TRUST MD 1.01,8.01,9.01 12/14/06 WINDSTREAM CORP DE 1.01,5.02,9.01 12/12/06 WIRELESS RONIN TECHNOLOGIES INC MN 5.02,9.01 12/11/06 AMEND WOLVERINE WORLD WIDE INC /DE/ MI 5.02,7.01,9.01 12/14/06 WYNDHAM WORLDWIDE CORP DE 7.01,9.01 12/12/06 AMEND YRC WORLDWIDE INC DE 7.01,9.01 12/14/06 ZALE CORP DE 5.02,9.01 12/11/06 ZILA INC DE 5.02 12/12/06